CS/CS/HB 7005

1
A bill to be entitled
2An act relating to unemployment compensation; amending s.
3213.053, F.S.; increasing the number of employer payroll
4service providers who qualify for access to unemployment
5tax information by filing a memorandum of understanding;
6amending s. 443.031, F.S.; revising provisions relating to
7statutory construction; amending s. 443.036, F.S.;
8revising and providing definitions; revising the term
9"misconduct" to include conduct outside of the workplace
10and additional lapses in behavior; amending s. 443.041,
11F.S.; conforming a cross-reference; amending s. 443.091,
12F.S.; conforming provisions to changes made by the act;
13requiring that an applicant for benefits participate in an
14initial skills review; providing exceptions; requiring the
15administrator or operator of the initial skills review to
16notify specified entities regarding review completion and
17results; amending s. 443.101, F.S.; clarifying "good
18cause" for voluntarily leaving employment; disqualifying a
19person for benefits due to the receipt of severance pay;
20revising provisions relating to the effects of criminal
21acts on eligibility for benefits; amending s. 443.111,
22F.S.; providing a definition; reducing the amount and
23revising the calculation of the number of weeks of a
24claimant's benefit eligibility; amending s. 443.1216,
25F.S.; conforming provisions to changes made by the act;
26amending s. 443.131, F.S.; providing definitions; revising
27an employer's unemployment compensation contribution rate
28by certain factors; amending s. 443.141, F.S.; providing
29an employer payment schedule for 2012, 2013, and 2014
30contributions; amending s. 443.151, F.S.; revising
31allowable forms of evidence in benefit appeals; revising
32the judicial venue for reviewing commission orders;
33amending s. 443.171, F.S.; specifying that evidence of
34mailing an agency document is based on the date stated on
35the document; reviving, readopting, and amending s.
36443.1117, F.S., relating to temporary extended benefits;
37providing for retroactive application; establishing
38temporary state extended benefits for weeks of
39unemployment; revising definitions; providing for state
40extended benefits for certain weeks and for periods of
41high unemployment; providing severability; providing
42applicability; providing appropriations for purposes of
43implementation; providing that the act fulfills an
44important state interest; providing effective dates.
45
46Be It Enacted by the Legislature of the State of Florida:
47
48     Section 1.  Subsection (4) of section 213.053, Florida
49Statutes, is amended to read:
50     213.053  Confidentiality and information sharing.-
51     (4)  The department, while providing unemployment tax
52collection services under contract with the Agency for Workforce
53Innovation through an interagency agreement pursuant to s.
54443.1316, may release unemployment tax rate information to the
55agent of an employer who, which agent provides payroll services
56for more than 100 500 employers, pursuant to the terms of a
57memorandum of understanding. The memorandum of understanding
58must state that the agent affirms, subject to the criminal
59penalties contained in ss. 443.171 and 443.1715, that the agent
60will retain the confidentiality of the information, that the
61agent has in effect a power of attorney from the employer which
62permits the agent to obtain unemployment tax rate information,
63and that the agent shall provide the department with a copy of
64the employer's power of attorney upon request.
65     Section 2.  Section 443.031, Florida Statutes, is amended
66to read:
67     443.031  Rule of liberal construction.-This chapter shall
68be liberally construed to accomplish its purpose to promote
69employment security by increasing opportunities for reemployment
70and to provide, through the accumulation of reserves, for the
71payment of compensation to individuals with respect to their
72unemployment. The Legislature hereby declares its intention to
73provide for carrying out the purposes of this chapter in
74cooperation with the appropriate agencies of other states and of
75the Federal Government as part of a nationwide employment
76security program, and particularly to provide for meeting the
77requirements of Title III, the requirements of the Federal
78Unemployment Tax Act, and the Wagner-Peyser Act of June 6, 1933,
79entitled "An Act to provide for the establishment of a national
80employment system and for cooperation with the states in the
81promotion of such system, and for other purposes," each as
82amended, in order to secure for this state and its citizens the
83grants and privileges available under such acts. All doubts in
84favor of a claimant of unemployment benefits who is unemployed
85through no fault of his or her own. Any doubt as to the proper
86construction of any provision of this chapter shall be resolved
87in favor of conformity with such requirements federal law,
88including, but not limited to, the Federal Unemployment Tax Act,
89the Social Security Act, the Wagner-Peyser Act, and the
90Workforce Investment Act.
91     Section 3.  Present subsections (26) through (45) of
92section 443.036, Florida Statutes, are renumbered as subsections
93(28) through (47), respectively, new subsections (26) and (27)
94are added to that section, and present subsections (6), (9),
95(29), and (43) of that section are amended, to read:
96     443.036  Definitions.-As used in this chapter, the term:
97     (6)  "Available for work" means actively seeking and being
98ready and willing to accept suitable work employment.
99     (9)  "Benefit year" means, for an individual, the 1-year
100period beginning with the first day of the first week for which
101the individual first files a valid claim for benefits and,
102thereafter, the 1-year period beginning with the first day of
103the first week for which the individual next files a valid claim
104for benefits after the termination of his or her last preceding
105benefit year. Each claim for benefits made in accordance with s.
106443.151(2) is a valid claim under this subsection if the
107individual was paid wages for insured work in accordance with s.
108443.091(1)(g) and is unemployed as defined in subsection (45)
109(43) at the time of filing the claim. However, the Agency for
110Workforce Innovation may adopt rules providing for the
111establishment of a uniform benefit year for all workers in one
112or more groups or classes of service or within a particular
113industry if the agency determines, after notice to the industry
114and to the workers in the industry and an opportunity to be
115heard in the matter, that those groups or classes of workers in
116a particular industry periodically experience unemployment
117resulting from layoffs or shutdowns for limited periods of time.
118     (26)  "Individual in continued reporting status" means an
119individual who has been determined to be eligible pursuant to s.
120443.091 who is reporting to the Agency for Workforce Innovation
121in accordance with s. 443.091(1)(c).
122     (27)  "Initial skills review" means an online education or
123training program, such as that established under s. 1004.99,
124that is approved by the Agency for Workforce Innovation and
125designed to measure an individual's mastery level of workplace
126skills.
127     (31)(29)  "Misconduct," irrespective of whether the
128misconduct occurs at the workplace or during working hours,
129includes, but is not limited to, the following, which may not be
130construed in pari materia with each other:
131     (a)  Conduct demonstrating conscious willful or wanton
132disregard of an employer's interests and found to be a
133deliberate violation or disregard of the reasonable standards of
134behavior which the employer expects has a right to expect of his
135or her employee.; or
136     (b)  Carelessness or negligence to a degree or recurrence
137that manifests culpability, wrongful intent, or evil design or
138shows an intentional and substantial disregard of the employer's
139interests or of the employee's duties and obligations to his or
140her employer.
141     (c)  Chronic absenteeism or tardiness in deliberate
142violation of a known policy of the employer or one or more
143unapproved absences following a written reprimand or warning
144relating to more than one unapproved absence.
145     (d)  A willful and deliberate violation of a standard or
146regulation of this state by an employee of an employer licensed
147or certified by this state, which violation would cause the
148employer to be sanctioned or have its license or certification
149suspended by this state.
150     (e)  A violation of an employer's rule, unless the claimant
151can demonstrate that:
152     1.  He or she did not know, and could not reasonably know,
153of the rule's requirements;
154     2.  The rule is not lawful or not reasonably related to the
155job environment and performance; or
156     3.  The rule is not fairly or consistently enforced.
157     (45)(43)  "Unemployment" or "unemployed" means:
158     (a)  An individual is "totally unemployed" in any week
159during which he or she does not perform any services and for
160which earned income is not payable to him or her. An individual
161is "partially unemployed" in any week of less than full-time
162work if the earned income payable to him or her for that week is
163less than his or her weekly benefit amount. The Agency for
164Workforce Innovation may adopt rules prescribing distinctions in
165the procedures for unemployed individuals based on total
166unemployment, part-time unemployment, partial unemployment of
167individuals attached to their regular jobs, and other forms of
168short-time work.
169     (b)  An individual's week of unemployment commences only
170after his or her registration with the Agency for Workforce
171Innovation as required in s. 443.091, except as the agency may
172otherwise prescribe by rule.
173     Section 4.  Paragraph (b) of subsection (2) of section
174443.041, Florida Statutes, is amended to read:
175     443.041  Waiver of rights; fees; privileged
176communications.-
177     (2)  FEES.-
178     (b)  An attorney at law representing a claimant for
179benefits in any district court of appeal of this state or in the
180Supreme Court of Florida is entitled to counsel fees payable by
181the Agency for Workforce Innovation as set by the court if the
182petition for review or appeal is initiated by the claimant and
183results in a decision awarding more benefits than provided in
184the decision from which appeal was taken. The amount of the fee
185may not exceed 50 percent of the total amount of regular
186benefits permitted under s. 443.111(5)(b)(a) during the benefit
187year.
188     Section 5.  Paragraph (b) of subsection (1) of section
189443.091, Florida Statutes, is amended to read:
190     443.091  Benefit eligibility conditions.-
191     (1)  An unemployed individual is eligible to receive
192benefits for any week only if the Agency for Workforce
193Innovation finds that:
194     (b)  She or he has registered with the agency for work and
195subsequently reports to the one-stop career center as directed
196by the regional workforce board for reemployment services. This
197requirement does not apply to persons who are:
198     1.  Non-Florida residents;
199     2.  On a temporary layoff, as defined in s. 443.036(42);
200     3.  Union members who customarily obtain employment through
201a union hiring hall; or
202     4.  Claiming benefits under an approved short-time
203compensation plan as provided in s. 443.1116.
204     Section 6.  Effective August 1, 2011, paragraph (c) of
205subsection (1) of section 443.091, Florida Statutes, is amended
206to read:
207     443.091  Benefit eligibility conditions.-
208     (1)  An unemployed individual is eligible to receive
209benefits for any week only if the Agency for Workforce
210Innovation finds that:
211     (c)  To make continued claims for benefits, she or he is
212reporting to the agency in accordance with its rules.
213     1.  These rules may not conflict with s. 443.111(1)(b),
214including the requirement that each claimant continue to report
215regardless of any pending appeal relating to her or his
216eligibility or disqualification for benefits.
217     2.  An individual in continued reporting status must
218participate in an initial skills review as directed by the
219agency. The failure of the individual to comply with this
220subparagraph will result in the individual being determined
221ineligible for the week in which the noncompliance occurred and
222for any subsequent week of unemployment until the requirement is
223satisfied. However, this subparagraph does not apply if the
224individual is able to affirmatively attest to being unable to
225complete such review due to illiteracy, language barrier, or
226technological impediment.
227     3.  The administrator or operator of the initial skills
228review must notify the agency when the individual completes
229participation in the initial skills review. The administrator or
230operator of the initial skills review must also report the
231results of the individual's initial skills review to the
232regional workforce board or the one-stop career center as
233directed by the workforce board for reemployment services.
234     Section 7.  Effective August 1, 2011, paragraph (a) of
235subsection (1) and subsections (2), (3), and (9) of section
236443.101, Florida Statutes, are amended, and subsection (12) is
237added to that section, to read:
238     443.101  Disqualification for benefits.-An individual shall
239be disqualified for benefits:
240     (1)(a)  For the week in which he or she has voluntarily
241left work without good cause attributable to his or her
242employing unit or in which the individual has been discharged by
243the employing unit for misconduct connected with his or her
244work, based on a finding by the Agency for Workforce Innovation.
245As used in this paragraph, the term "work" means any work,
246whether full-time, part-time, or temporary.
247     1.  Disqualification for voluntarily quitting continues for
248the full period of unemployment next ensuing after the
249individual has left his or her full-time, part-time, or
250temporary work voluntarily without good cause and until the
251individual has earned income equal to or in excess of 17 times
252his or her weekly benefit amount. As used in this subsection,
253the term "good cause" includes only that cause attributable to
254the employing unit that would compel a reasonable employee to
255cease his or her work or which consists of the individual's
256illness or disability requiring separation from his or her work.
257Any other disqualification may not be imposed. An individual is
258not disqualified under this subsection for voluntarily leaving
259temporary work to return immediately when called to work by the
260permanent employing unit that temporarily terminated his or her
261work within the previous 6 calendar months. An individual is not
262disqualified under this subsection for voluntarily leaving work
263to relocate as a result of his or her military-connected
264spouse's permanent change of station orders, activation orders,
265or unit deployment orders.
266     2.  Disqualification for being discharged for misconduct
267connected with his or her work continues for the full period of
268unemployment next ensuing after having been discharged and until
269the individual is reemployed and has earned income of at least
27017 times his or her weekly benefit amount and for not more than
27152 weeks that immediately follow that week, as determined by the
272agency in each case according to the circumstances in each case
273or the seriousness of the misconduct, under the agency's rules
274adopted for determinations of disqualification for benefits for
275misconduct.
276     3.  If an individual has provided notification to the
277employing unit of his or her intent to voluntarily leave work
278and the employing unit discharges the individual for reasons
279other than misconduct before the date the voluntary quit was to
280take effect, the individual, if otherwise entitled, shall
281receive benefits from the date of the employer's discharge until
282the effective date of his or her voluntary quit.
283     4.  If an individual is notified by the employing unit of
284the employer's intent to discharge the individual for reasons
285other than misconduct and the individual quits without good
286cause, as defined in this section, before the date the discharge
287was to take effect, the claimant is ineligible for benefits
288pursuant to s. 443.091(1)(d) for failing to be available for
289work for the week or weeks of unemployment occurring before the
290effective date of the discharge.
291     (2)  If the Agency for Workforce Innovation finds that the
292individual has failed without good cause to actively seek work,
293apply for available suitable work when directed by the agency or
294the one-stop career center, to accept suitable work when offered
295to him or her, or to return to the individual's customary self-
296employment when directed by the agency, the disqualification
297continues for the full period of unemployment next ensuing after
298he or she failed without good cause to actively seek work, apply
299for available suitable work, to accept suitable work, or to
300return to his or her customary self-employment, under this
301subsection, and until the individual has earned income at least
30217 times his or her weekly benefit amount. The Agency for
303Workforce Innovation shall by rule adopt criteria for
304determining the "suitability of work," as used in this section.
305The Agency for Workforce Innovation in developing these rules
306shall consider the duration of a claimant's unemployment in
307determining the suitability of work and the suitability of
308proposed rates of compensation for available work. Further,
309after an individual has received 19 25 weeks of benefits in a
310single year, suitable work is a job that pays the minimum wage
311and is 120 percent or more of the weekly benefit amount the
312individual is drawing.
313     (a)  In determining whether or not any work is suitable for
314an individual, the Agency for Workforce Innovation shall
315consider the degree of risk involved to his or her health,
316safety, and morals; his or her physical fitness and prior
317training; the individual's experience and prior earnings; his or
318her length of unemployment and prospects for securing local work
319in his or her customary occupation; and the distance of the
320available work from his or her residence.
321     (b)  Notwithstanding any other provisions of this chapter,
322work is not deemed suitable and benefits may not be denied under
323this chapter to any otherwise eligible individual for refusing
324to accept new work under any of the following conditions:
325     1.  If the position offered is vacant due directly to a
326strike, lockout, or other labor dispute.
327     2.  If the wages, hours, or other conditions of the work
328offered are substantially less favorable to the individual than
329those prevailing for similar work in the locality.
330     3.  If as a condition of being employed, the individual
331would be required to join a company union or to resign from or
332refrain from joining any bona fide labor organization.
333     (c)  If the Agency for Workforce Innovation finds that an
334individual was rejected for offered employment as the direct
335result of a positive, confirmed drug test required as a
336condition of employment, the individual is disqualified for
337refusing to accept an offer of suitable work.
338     (3)  For any week with respect to which he or she is
339receiving or has received remuneration in the form of:
340     (a)  Wages in lieu of notice.
341     (b)  Severance pay. The number of weeks that an
342individual's severance pay disqualifies the individual is equal
343to the amount of the severance pay divided by that individual's
344average weekly wage received from the employer that paid the
345severance pay, rounded down to the nearest whole number,
346beginning with the week the individual is separated from
347employment.
348     (c)(b)1.  Compensation for temporary total disability or
349permanent total disability under the workers' compensation law
350of any state or under a similar law of the United States.
351
3522.  However, If the remuneration referred to in this subsection
353paragraphs (a) and (b) is less than the benefits that would
354otherwise be due under this chapter, an individual who is
355otherwise eligible he or she is entitled to receive for that
356week, if otherwise eligible, benefits reduced by the amount of
357the remuneration.
358     (9)  If the individual was terminated from his or her work
359for violation of any criminal law punishable by imprisonment, or
360for any dishonest act, in connection with his or her work, as
361follows:
362     (a)  If the Agency for Workforce Innovation or the
363Unemployment Appeals Commission finds that the individual was
364terminated from his or her work for violation of any criminal
365law, under any jurisdiction, which was punishable by
366imprisonment in connection with his or her work, and the
367individual was convicted found guilty of the offense, made an
368admission of guilt in a court of law, or entered a plea of
369guilty or nolo contendere no contest, the individual is not
370entitled to unemployment benefits for up to 52 weeks, pursuant
371to under rules adopted by the agency for Workforce Innovation,
372and until he or she has earned income of at least 17 times his
373or her weekly benefit amount. If, before an adjudication of
374guilt, an admission of guilt, or a plea of nolo contendere no
375contest, the employer proves by competent substantial evidence
376to shows the agency for Workforce Innovation that the arrest was
377due to a crime against the employer or the employer's business,
378customers, or invitees and, after considering all the evidence,
379the Agency for Workforce Innovation finds misconduct in
380connection with the individual's work, the individual is not
381entitled to unemployment benefits.
382     (b)  If the Agency for Workforce Innovation or the
383Unemployment Appeals Commission finds that the individual was
384terminated from work for any dishonest act in connection with
385his or her work, the individual is not entitled to unemployment
386benefits for up to 52 weeks, under rules adopted by the Agency
387for Workforce Innovation, and until he or she has earned income
388of at least 17 times his or her weekly benefit amount. In
389addition, if the employer terminates an individual as a result
390of a dishonest act in connection with his or her work and the
391Agency for Workforce Innovation finds misconduct in connection
392with his or her work, the individual is not entitled to
393unemployment benefits.
394
395With respect to an individual disqualified for benefits, the
396account of the terminating employer, if the employer is in the
397base period, is noncharged at the time the disqualification is
398imposed.
399     (12)  For any week in which the individual is unavailable
400for work due to incarceration or imprisonment.
401     Section 8.  Effective August 1, 2011, subsection (5) of
402section 443.111, Florida Statutes, is amended to read:
403     443.111  Payment of benefits.-
404     (5)  DURATION OF BENEFITS.-
405     (a)  As used in this section, the term "Florida average
406unemployment rate" means the average of the three months for the
407most recent third calendar year quarter of the seasonally
408adjusted statewide unemployment rates as published by the Agency
409for Workforce Innovation.
410     (b)1.  Each otherwise eligible individual is entitled
411during any benefit year to a total amount of benefits equal to
41225 percent of the total wages in his or her base period, not to
413exceed $5,500 or the product arrived at by multiplying the
414weekly benefit amount with the number of weeks determined in
415paragraph (c), whichever is less $7,150. However, the total
416amount of benefits, if not a multiple of $1, is rounded downward
417to the nearest full dollar amount. These benefits are payable at
418a weekly rate no greater than the weekly benefit amount.
419     (c)  For claims submitted during a calendar year, the
420duration of benefits is limited to:
421     1.  12 weeks if the Florida average unemployment rate is at
422or below 5 percent.
423     2.  An additional week in addition to the 12 weeks for each
4240.5 percent increment in the Florida average unemployment rate
425above 5 percent.
426     3.  Up to a maximum of 20 weeks if the Florida average
427unemployment rate equals or exceeds 9 percent.
428     (d)2.  For the purposes of this subsection, wages are
429counted as "wages for insured work" for benefit purposes with
430respect to any benefit year only if the benefit year begins
431after the date the employing unit by whom the wages were paid
432has satisfied the conditions of this chapter for becoming an
433employer.
434     (e)(b)  If the remuneration of an individual is not based
435upon a fixed period or duration of time or if the individual's
436wages are paid at irregular intervals or in a manner that does
437not extend regularly over the period of employment, the wages
438for any week or for any calendar quarter for the purpose of
439computing an individual's right to employment benefits only are
440determined in the manner prescribed by rule. These rules, to the
441extent practicable, must secure results reasonably similar to
442those that would prevail if the individual were paid her or his
443wages at regular intervals.
444     Section 9.  Paragraph (f) of subsection (13) of section
445443.1216, Florida Statutes, is amended to read:
446     443.1216  Employment.-Employment, as defined in s. 443.036,
447is subject to this chapter under the following conditions:
448     (13)  The following are exempt from coverage under this
449chapter:
450     (f)  Service performed in the employ of a public employer
451as defined in s. 443.036, except as provided in subsection (2),
452and service performed in the employ of an instrumentality of a
453public employer as described in s. 443.036(37)(35)(b) or (c), to
454the extent that the instrumentality is immune under the United
455States Constitution from the tax imposed by s. 3301 of the
456Internal Revenue Code for that service.
457     Section 10.  Effective upon this act becoming a law and
458retroactive to June 30, 2010, for tax rates effective on or
459after January 1, 2011, paragraphs (b) and (e) of subsection (3)
460of section 443.131, Florida Statutes, are amended to read:
461     443.131  Contributions.-
462     (3)  VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
463EXPERIENCE.-
464     (b)  Benefit ratio.-
465     1.  As used in this paragraph, the term "annual payroll"
466means the calendar quarter taxable payroll reported to the tax
467collection service provider for the quarters used in computing
468the benefit ratio. The term does not include a penalty resulting
469from the untimely filing of required wage and tax reports. All
470of the taxable payroll reported to the tax collection service
471provider by the end of the quarter preceding the quarter for
472which the contribution rate is to be computed must be used in
473the computation.
474     2.  As used in this paragraph, the term "benefits charged
475to the employer's employment record" means the amount of
476benefits paid to individuals multiplied by:
477     a.  1.0 for benefits paid prior to July 1, 2007.
478     b.  0.9 for benefits paid during the period beginning on
479July 1, 2007, and ending March 31, 2011.
480     c.  1.0 for benefits paid after March 31, 2011.
481     3.2.  For each calendar year, the tax collection service
482provider shall compute a benefit ratio for each employer whose
483employment record was chargeable for benefits during the 12
484consecutive quarters ending June 30 of the calendar year
485preceding the calendar year for which the benefit ratio is
486computed. An employer's benefit ratio is the quotient obtained
487by dividing the total benefits charged to the employer's
488employment record during the 3-year period ending June 30 of the
489preceding calendar year by the total of the employer's annual
490payroll for the 3-year period ending June 30 of the preceding
491calendar year. The benefit ratio shall be computed to the fifth
492decimal place and rounded to the fourth decimal place.
493     4.3.  The tax collection service provider shall compute a
494benefit ratio for each employer who was not previously eligible
495under subparagraph 3. 2., whose contribution rate is set at the
496initial contribution rate in paragraph (2)(a), and whose
497employment record was chargeable for benefits during at least 8
498calendar quarters immediately preceding the calendar quarter for
499which the benefit ratio is computed. The employer's benefit
500ratio is the quotient obtained by dividing the total benefits
501charged to the employer's employment record during the first 6
502of the 8 completed calendar quarters immediately preceding the
503calendar quarter for which the benefit ratio is computed by the
504total of the employer's annual payroll during the first 7 of the
5059 completed calendar quarters immediately preceding the calendar
506quarter for which the benefit ratio is computed. The benefit
507ratio shall be computed to the fifth decimal place and rounded
508to the fourth decimal place and applies for the remainder of the
509calendar year. The employer must subsequently be rated on an
510annual basis using up to 12 calendar quarters of benefits
511charged and up to 12 calendar quarters of annual payroll. That
512employer's benefit ratio is the quotient obtained by dividing
513the total benefits charged to the employer's employment record
514by the total of the employer's annual payroll during the
515quarters used in his or her first computation plus the
516subsequent quarters reported through June 30 of the preceding
517calendar year. Each subsequent calendar year, the rate shall be
518computed under subparagraph 3. 2. The tax collection service
519provider shall assign a variation from the standard rate of
520contributions in paragraph (c) on a quarterly basis to each
521eligible employer in the same manner as an assignment for a
522calendar year under paragraph (e).
523     (e)  Assignment of variations from the standard rate.-
524     1.  As used in this paragraph, the terms "total benefit
525payments," "benefits paid to an individual," and "benefits
526charged to the employment record of an employer" mean the amount
527of benefits paid to individuals multiplied by:
528     a.  1.0 for benefits paid prior to July 1, 2007.
529     b.  0.9 for benefits paid during the period beginning on
530July 1, 2007, and ending March 31, 2011.
531     c.  1.0 for benefits paid after March 31, 2011.
532     2.  For the calculation of contribution rates effective
533January 1, 2010, and thereafter:
534     a.1.  The tax collection service provider shall assign a
535variation from the standard rate of contributions for each
536calendar year to each eligible employer. In determining the
537contribution rate, varying from the standard rate to be assigned
538each employer, adjustment factors computed under sub-sub-
539subparagraphs (I)-(IV) sub-subparagraphs a.-d. are added to the
540benefit ratio. This addition shall be accomplished in two steps
541by adding a variable adjustment factor and a final adjustment
542factor. The sum of these adjustment factors computed under sub-
543sub-subparagraphs (I)-(IV) sub-subparagraphs a.-d. shall first
544be algebraically summed. The sum of these adjustment factors
545shall next be divided by a gross benefit ratio determined as
546follows: Total benefit payments for the 3-year period described
547in subparagraph (b)3. (b)2. are charged to employers eligible
548for a variation from the standard rate, minus excess payments
549for the same period, divided by taxable payroll entering into
550the computation of individual benefit ratios for the calendar
551year for which the contribution rate is being computed. The
552ratio of the sum of the adjustment factors computed under sub-
553sub-subparagraphs (I)-(IV) sub-subparagraphs a.-d. to the gross
554benefit ratio is multiplied by each individual benefit ratio
555that is less than the maximum contribution rate to obtain
556variable adjustment factors; except that if the sum of an
557employer's individual benefit ratio and variable adjustment
558factor exceeds the maximum contribution rate, the variable
559adjustment factor is reduced in order for the sum to equal the
560maximum contribution rate. The variable adjustment factor for
561each of these employers is multiplied by his or her taxable
562payroll entering into the computation of his or her benefit
563ratio. The sum of these products is divided by the taxable
564payroll of the employers who entered into the computation of
565their benefit ratios. The resulting ratio is subtracted from the
566sum of the adjustment factors computed under sub-sub-
567subparagraphs (I)-(IV) sub-subparagraphs a.-d. to obtain the
568final adjustment factor. The variable adjustment factors and the
569final adjustment factor must be computed to five decimal places
570and rounded to the fourth decimal place. This final adjustment
571factor is added to the variable adjustment factor and benefit
572ratio of each employer to obtain each employer's contribution
573rate. An employer's contribution rate may not, however, be
574rounded to less than 0.1 percent.
575     (I)a.  An adjustment factor for noncharge benefits is
576computed to the fifth decimal place and rounded to the fourth
577decimal place by dividing the amount of noncharge benefits
578during the 3-year period described in subparagraph (b)3. (b)2.
579by the taxable payroll of employers eligible for a variation
580from the standard rate who have a benefit ratio for the current
581year which is less than the maximum contribution rate. For
582purposes of computing this adjustment factor, the taxable
583payroll of these employers is the taxable payrolls for the 3
584years ending June 30 of the current calendar year as reported to
585the tax collection service provider by September 30 of the same
586calendar year. As used in this sub-sub-subparagraph sub-
587subparagraph, the term "noncharge benefits" means benefits paid
588to an individual from the Unemployment Compensation Trust Fund,
589but which were not charged to the employment record of any
590employer.
591     (II)b.  An adjustment factor for excess payments is
592computed to the fifth decimal place, and rounded to the fourth
593decimal place by dividing the total excess payments during the
5943-year period described in subparagraph (b)3. (b)2. by the
595taxable payroll of employers eligible for a variation from the
596standard rate who have a benefit ratio for the current year
597which is less than the maximum contribution rate. For purposes
598of computing this adjustment factor, the taxable payroll of
599these employers is the same figure used to compute the
600adjustment factor for noncharge benefits under sub-sub-
601subparagraph (I) sub-subparagraph a. As used in this sub-
602subparagraph, the term "excess payments" means the amount of
603benefits charged to the employment record of an employer during
604the 3-year period described in subparagraph (b)3. (b)2., less
605the product of the maximum contribution rate and the employer's
606taxable payroll for the 3 years ending June 30 of the current
607calendar year as reported to the tax collection service provider
608by September 30 of the same calendar year. As used in this sub-
609sub-subparagraph sub-subparagraph, the term "total excess
610payments" means the sum of the individual employer excess
611payments for those employers that were eligible for assignment
612of a contribution rate different from the standard rate.
613     (III)c.  With respect to computing a positive adjustment
614factor:
615     (A)(I)  Beginning January 1, 2012, if the balance of the
616Unemployment Compensation Trust Fund on September 30 of the
617calendar year immediately preceding the calendar year for which
618the contribution rate is being computed is less than 4 percent
619of the taxable payrolls for the year ending June 30 as reported
620to the tax collection service provider by September 30 of that
621calendar year, a positive adjustment factor shall be computed.
622The positive adjustment factor is computed annually to the fifth
623decimal place and rounded to the fourth decimal place by
624dividing the sum of the total taxable payrolls for the year
625ending June 30 of the current calendar year as reported to the
626tax collection service provider by September 30 of that calendar
627year into a sum equal to one-third of the difference between the
628balance of the fund as of September 30 of that calendar year and
629the sum of 5 percent of the total taxable payrolls for that
630year. The positive adjustment factor remains in effect for
631subsequent years until the balance of the Unemployment
632Compensation Trust Fund as of September 30 of the year
633immediately preceding the effective date of the contribution
634rate equals or exceeds 5 percent of the taxable payrolls for the
635year ending June 30 of the current calendar year as reported to
636the tax collection service provider by September 30 of that
637calendar year.
638     (B)(II)  Beginning January 1, 2015, and for each year
639thereafter, the positive adjustment shall be computed by
640dividing the sum of the total taxable payrolls for the year
641ending June 30 of the current calendar year as reported to the
642tax collection service provider by September 30 of that calendar
643year into a sum equal to one-fourth of the difference between
644the balance of the fund as of September 30 of that calendar year
645and the sum of 5 percent of the total taxable payrolls for that
646year. The positive adjustment factor remains in effect for
647subsequent years until the balance of the Unemployment
648Compensation Trust Fund as of September 30 of the year
649immediately preceding the effective date of the contribution
650rate equals or exceeds 4 percent of the taxable payrolls for the
651year ending June 30 of the current calendar year as reported to
652the tax collection service provider by September 30 of that
653calendar year.
654     (IV)d.  If, beginning January 1, 2015, and each year
655thereafter, the balance of the Unemployment Compensation Trust
656Fund as of September 30 of the year immediately preceding the
657calendar year for which the contribution rate is being computed
658exceeds 5 percent of the taxable payrolls for the year ending
659June 30 of the current calendar year as reported to the tax
660collection service provider by September 30 of that calendar
661year, a negative adjustment factor must be computed. The
662negative adjustment factor shall be computed annually beginning
663on January 1, 2015, and each year thereafter, to the fifth
664decimal place and rounded to the fourth decimal place by
665dividing the sum of the total taxable payrolls for the year
666ending June 30 of the current calendar year as reported to the
667tax collection service provider by September 30 of the calendar
668year into a sum equal to one-fourth of the difference between
669the balance of the fund as of September 30 of the current
670calendar year and 5 percent of the total taxable payrolls of
671that year. The negative adjustment factor remains in effect for
672subsequent years until the balance of the Unemployment
673Compensation Trust Fund as of September 30 of the year
674immediately preceding the effective date of the contribution
675rate is less than 5 percent, but more than 4 percent of the
676taxable payrolls for the year ending June 30 of the current
677calendar year as reported to the tax collection service provider
678by September 30 of that calendar year. The negative adjustment
679authorized by this section is suspended in any calendar year in
680which repayment of the principal amount of an advance received
681from the federal Unemployment Compensation Trust Fund under 42
682U.S.C. s. 1321 is due to the Federal Government.
683     (V)e.  The maximum contribution rate that may be assigned
684to an employer is 5.4 percent, except employers participating in
685an approved short-time compensation plan may be assigned a
686maximum contribution rate that is 1 percent greater than the
687maximum contribution rate for other employers in any calendar
688year in which short-time compensation benefits are charged to
689the employer's employment record.
690     (VI)f.  As used in this subsection, "taxable payroll" shall
691be determined by excluding any part of the remuneration paid to
692an individual by an employer for employment during a calendar
693year in excess of the first $7,000. Beginning January 1, 2012,
694"taxable payroll" shall be determined by excluding any part of
695the remuneration paid to an individual by an employer for
696employment during a calendar year as described in s.
697443.1217(2). For the purposes of the employer rate calculation
698that will take effect in January 1, 2012, and in January 1,
6992013, the tax collection service provider shall use the data
700available for taxable payroll from 2009 based on excluding any
701part of the remuneration paid to an individual by an employer
702for employment during a calendar year in excess of the first
703$7,000, and from 2010 and 2011, the data available for taxable
704payroll based on excluding any part of the remuneration paid to
705an individual by an employer for employment during a calendar
706year in excess of the first $8,500.
707     b.2.  If the transfer of an employer's employment record to
708an employing unit under paragraph (f) which, before the
709transfer, was an employer, the tax collection service provider
710shall recompute a benefit ratio for the successor employer based
711on the combined employment records and reassign an appropriate
712contribution rate to the successor employer effective on the
713first day of the calendar quarter immediately after the
714effective date of the transfer.
715     Section 11.  Present paragraph (f) of subsection (1) of
716section 443.141, Florida Statutes, is redesignated as paragraph
717(g), and new paragraph (f) is added to that subsection to read:
718     443.141  Collection of contributions and reimbursements.-
719     (1)  PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
720ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.-
721     (f)  Payments for 2012, 2013, and 2014 Contributions.-For
722an annual administrative fee not to exceed $5, a contributing
723employer may pay its quarterly contributions due for wages paid
724in the first three quarters of 2012, 2013, and 2014 in equal
725installments if those contributions are paid as follows:
726     1.  For contributions due for wages paid in the first
727quarter of each year, one-fourth of the contributions due must
728be paid on or before April 30, one-fourth must be paid on or
729before July 31, one-fourth must be paid on or before October 31,
730and one-fourth must be paid on or before December 31.
731     2.  In addition to the payments specified in subparagraph
7321., for contributions due for wages paid in the second quarter
733of each year, one-third of the contributions due must be paid on
734or before July 31, one-third must be paid on or before October
73531, and one-third must be paid on or before December 31.
736     3.  In addition to the payments specified in subparagraphs
7371. and 2., for contributions due for wages paid in the third
738quarter of each year, one-half of the contributions due must be
739paid on or before October 31, and one-half must be paid on or
740before December 31.
741     4.  The annual administrative fee assessed for electing to
742pay under the installment method shall be collected at the time
743the employer makes the first installment payment each year. The
744fee shall be segregated from the payment and deposited into the
745Operating Trust Fund of the Department of Revenue.
746     5.  Interest does not accrue on any contribution that
747becomes due for wages paid in the first three quarters of each
748year if the employer pays the contribution in accordance with
749subparagraphs 1.-4. Interest and fees continue to accrue on
750prior delinquent contributions and commence accruing on all
751contributions due for wages paid in the first three quarters of
752each year which are not paid in accordance with subparagraphs
7531.-3. Penalties may be assessed in accordance with this chapter.
754The contributions due for wages paid in the fourth quarter of
7552012, 2013, and 2014 are not affected by this paragraph and are
756due and payable in accordance with this chapter.
757     Section 12.  Paragraphs (b) and (d) of subsection (3) and
758paragraphs (b) and (e) of subsection (4) of section 443.151,
759Florida Statutes, are amended to read:
760     443.151  Procedure concerning claims.-
761     (3)  DETERMINATION OF ELIGIBILITY.-
762     (b)  Monetary determinations.-In addition to the notice of
763claim, the Agency for Workforce Innovation must shall also
764promptly provide an initial monetary determination to the
765claimant and each base period employer whose account is subject
766to being charged for its respective share of benefits on the
767claim. The monetary determination must include a statement of
768whether and in what amount the claimant is entitled to benefits,
769and, in the event of a denial, must state the reasons for the
770denial. A monetary determination for the first week of a benefit
771year must also include a statement of whether the claimant was
772paid the wages required under s. 443.091(1)(g) and, if so, the
773first day of the benefit year, the claimant's weekly benefit
774amount, and the maximum total amount of benefits payable to the
775claimant for a benefit year. The monetary determination is final
776unless within 20 days after the mailing of the notices to the
777parties' last known addresses, or in lieu of mailing, within 20
778days after the delivery of the notices, an appeal or written
779request for reconsideration is filed by the claimant or other
780party entitled to notice. The agency may adopt rules as
781necessary to implement the processes described in this paragraph
782relating to notices of monetary determinations and the appeals
783or reconsideration requests filed in response to such notices.
784     (d)  Determinations in labor dispute cases.-If a Whenever
785any claim involves a labor dispute described in s. 443.101(4),
786the Agency for Workforce Innovation shall promptly assign the
787claim to a special examiner who shall make a determination on
788the issues involving unemployment due to the labor dispute. The
789special examiner shall make the determination after an
790investigation, as necessary. The claimant or another party
791entitled to notice of the determination may appeal a
792determination under subsection (4).
793     (4)  APPEALS.-
794     (b)  Filing and hearing.-
795     1.  The claimant or any other party entitled to notice of a
796determination may appeal an adverse determination to an appeals
797referee within 20 days after the date of mailing of the notice
798to her or his last known address or, if the notice is not
799mailed, within 20 days after the date of delivery of the notice.
800     2.  Unless the appeal is untimely or withdrawn or review is
801initiated by the commission, the appeals referee, after mailing
802all parties and attorneys of record a notice of hearing at least
80310 days before the date of hearing, notwithstanding the 14-day
804notice requirement in s. 120.569(2)(b), may only affirm, modify,
805or reverse the determination. An appeal may not be withdrawn
806without the permission of the appeals referee.
807     3.  However, when an appeal appears to have been filed
808after the permissible time limit, the Office of Appeals may
809issue an order to show cause to the appellant, requiring the
810appellant to show why the appeal should not be dismissed as
811untimely. If the appellant does not, within 15 days after the
812mailing date of the order to show cause, provide written
813evidence of timely filing or good cause for failure to appeal
814timely, the appeal shall be dismissed.
815     4.  When an appeal involves a question of whether services
816were performed by a claimant in employment or for an employer,
817the referee must give special notice of the question and of the
818pendency of the appeal to the employing unit and to the Agency
819for Workforce Innovation, both of which become parties to the
820proceeding.
821     5.a.  Any part of the evidence may be received in written
822form, and all testimony of parties and witnesses shall be made
823under oath.
824     b.  Irrelevant, immaterial, or unduly repetitious evidence
825shall be excluded, but all other evidence of a type commonly
826relied upon by reasonably prudent persons in the conduct of
827their affairs shall be admissible, whether or not such evidence
828would be admissible in a trial in the courts of the state.
829     c.  Hearsay evidence may be used for the purpose of
830supplementing or explaining other evidence, or to support a
831finding if it would be admissible over objection in civil
832actions. Notwithstanding s. 120.57(1)(c), hearsay evidence may
833support a finding of fact if:
834     (I)  The party against whom it is offered has a reasonable
835opportunity to review such evidence prior to the hearing; and
836     (II)  The appeals referee or special deputy determines,
837after considering all relevant facts and circumstances, that the
838evidence is trustworthy and probative and that the interests of
839justice will best be served by its admission into evidence.
840     6.5.  The parties must be notified promptly of the
841referee's decision. The referee's decision is final unless
842further review is initiated under paragraph (c) within 20 days
843after the date of mailing notice of the decision to the party's
844last known address or, in lieu of mailing, within 20 days after
845the delivery of the notice.
846     (e)  Judicial review.-Orders of the commission entered
847under paragraph (c) are subject to review only by notice of
848appeal in the district court of appeal in the appellate district
849in which a claimant resides or the job separation arose or in
850the appellate district where the order was issued the issues
851involved were decided by an appeals referee. However, if the
852notice of appeal is filed solely with the commission, the appeal
853shall be filed in the district court of appeal in the appellate
854district in which the order was issued. Notwithstanding chapter
855120, the commission is a party respondent to every such
856proceeding. The Agency for Workforce Innovation may initiate
857judicial review of orders in the same manner and to the same
858extent as any other party.
859     Section 13.  Section (10) is added to section 443.171,
860Florida Statutes, to read:
861     443.171  Agency for Workforce Innovation and commission;
862powers and duties; records and reports; proceedings; state-
863federal cooperation.-
864     (10)  EVIDENCE OF MAILING.-The existence of a mailing date
865on any notice, determination, decision, order, or other document
866mailed by the Agency for Workforce Innovation or its tax
867collection service provider pursuant to this chapter creates a
868rebuttable presumption that such notice, determination, order,
869or other document was mailed on the date indicated.
870     Section 14.  Notwithstanding the expiration date contained
871in section 1 of chapter 2010-90, Laws of Florida, operating
872retroactive to June 2, 2010, and expiring January 4, 2012,
873section 443.1117, Florida Statutes, is revived, readopted, and
874amended to read:
875     443.1117  Temporary extended benefits.-
876     (1)  APPLICABILITY OF EXTENDED BENEFITS STATUTE.-Except if
877the result is inconsistent with other provisions of this
878section, s. 443.1115(2), (3), (4), (6), and (7) apply to all
879claims covered by this section.
880     (2)  DEFINITIONS.-As used in For the purposes of this
881section, the term:
882     (a)  "Regular benefits" and "extended benefits" have the
883same meaning as in s. 443.1115.
884     (b)  "Eligibility period" means the weeks in an
885individual's benefit year or emergency benefit period which
886begin in an extended benefit period and, if the benefit year or
887emergency benefit period ends within that extended benefit
888period, any subsequent weeks beginning in that period.
889     (c)  "Emergency benefits" means Emergency Unemployment
890Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No.
891110-449, Pub. L. No. 111-5, Pub. L. No. 111-92, Pub. L. No. 111-
892118, Pub. L. No. 111-144, and Pub. L. No. 111-157, Pub. L. No.
893111-205, and Pub. L. No. 111-312.
894     (d)  "Extended benefit period" means a period that:
895     1.  Begins with the third week after a week for which there
896is a state "on" indicator; and
897     2.  Ends with any of the following weeks, whichever occurs
898later:
899     a.  The third week after the first week for which there is
900a state "off" indicator; or
901     b.  The 13th consecutive week of that period.
902
903However, an extended benefit period may not begin by reason of a
904state "on" indicator before the 14th week after the end of a
905prior extended benefit period that was in effect for this state.
906     (e)  "Emergency benefit period" means the period during
907which an individual receives emergency benefits as defined in
908paragraph (c).
909     (f)  "Exhaustee" means an individual who, for any week of
910unemployment in her or his eligibility period:
911     1.  Has received, before that week, all of the regular
912benefits and emergency benefits, if any, available under this
913chapter or any other law, including dependents' allowances and
914benefits payable to federal civilian employees and ex-
915servicemembers under 5 U.S.C. ss. 8501-8525, in the current
916benefit year or emergency benefit period that includes that
917week. For the purposes of this subparagraph, an individual has
918received all of the regular benefits and emergency benefits, if
919any, available even if although, as a result of a pending appeal
920for wages paid for insured work which were not considered in the
921original monetary determination in the benefit year, she or he
922may subsequently be determined to be entitled to added regular
923benefits;
924     2.  Had a benefit year that which expired before that week,
925and was paid no, or insufficient, wages for insured work on the
926basis of which she or he could establish a new benefit year that
927includes that week; and
928     3.a.  Has no right to unemployment benefits or allowances
929under the Railroad Unemployment Insurance Act or other federal
930laws as specified in regulations issued by the United States
931Secretary of Labor; and
932     b.  Has not received and is not seeking unemployment
933benefits under the unemployment compensation law of Canada; but
934if an individual is seeking those benefits and the appropriate
935agency finally determines that she or he is not entitled to
936benefits under that law, she or he is considered an exhaustee.
937     (g)  "State 'on' indicator" means, with respect to weeks of
938unemployment beginning on or after February 1, 2009, and ending
939on or before December 10, 2011 May 8, 2010, the occurrence of a
940week in which the average total unemployment rate, seasonally
941adjusted, as determined by the United States Secretary of Labor,
942for the most recent 3 months for which data for all states are
943published by the United States Department of Labor:
944     1.  Equals or exceeds 110 percent of the average of those
945rates for the corresponding 3-month period ending in any or all
946each of the preceding 3 2 calendar years; and
947     2.  Equals or exceeds 6.5 percent.
948     (h)  "High unemployment period" means, with respect to
949weeks of unemployment beginning on or after February 1, 2009,
950and ending on or before December 10, 2011 May 8, 2010, any week
951in which the average total unemployment rate, seasonally
952adjusted, as determined by the United States Secretary of Labor,
953for the most recent 3 months for which data for all states are
954published by the United States Department of Labor:
955     1.  Equals or exceeds 110 percent of the average of those
956rates for the corresponding 3-month period ending in any or all
957each of the preceding 3 2 calendar years; and
958     2.  Equals or exceeds 8 percent.
959     (i)  "State 'off' indicator" means the occurrence of a week
960in which there is no state "on" indicator or which does not
961constitute a high unemployment period.
962     (3)  TOTAL EXTENDED BENEFIT AMOUNT.-Except as provided in
963subsection (4):
964     (a)  For any week for which there is an "on" indicator
965pursuant to paragraph (2)(g), the total extended benefit amount
966payable to an eligible individual for her or his applicable
967benefit year is the lesser of:
968     1.  Fifty percent of the total regular benefits payable
969under this chapter in the applicable benefit year; or
970     2.  Thirteen times the weekly benefit amount payable under
971this chapter for a week of total unemployment in the applicable
972benefit year.
973     (b)  For any high unemployment period, the total extended
974benefit amount payable to an eligible individual for her or his
975applicable benefit year is the lesser of:
976     1.  Eighty percent of the total regular benefits payable
977under this chapter in the applicable benefit year; or
978     2.  Twenty times the weekly benefit amount payable under
979this chapter for a week of total unemployment in the applicable
980benefit year.
981     (4)  EFFECT ON TRADE READJUSTMENT.-Notwithstanding any
982other provision of this chapter, if the benefit year of an
983individual ends within an extended benefit period, the number of
984weeks of extended benefits the individual is entitled to receive
985in that extended benefit period for weeks of unemployment
986beginning after the end of the benefit year, except as provided
987in this section, is reduced, but not to below zero, by the
988number of weeks for which the individual received, within that
989benefit year, trade readjustment allowances under the Trade Act
990of 1974, as amended.
991     Section 15.  If any provision of this act or its
992application to any person or circumstance is held invalid, the
993invalidity does not affect other provisions or applications of
994the act which can be given effect without the invalid provision
995or application, and to this end the provisions of this act are
996severable.
997     Section 16.  The provisions of s. 443.1117, Florida
998Statutes, as revived, readopted, and amended by this act, apply
999only to claims for weeks of unemployment in which an exhaustee
1000establishes entitlement to extended benefits pursuant to that
1001section which are established for the period between December
100217, 2010, and January 4, 2012.
1003     Section 17.  For the 2011-2012 fiscal year, the sum of
1004$242,300 in nonrecurring funds is appropriated from the
1005Operating Trust Fund to the Administration of Unemployment
1006Compensation Tax Special Category in the Department of Revenue
1007to be used to implement this act. In addition, for the 2010-2011
1008fiscal year, the sum of $256,891 in nonrecurring funds is
1009appropriated from the Employment Security Administration Trust
1010Fund in the contracted services appropriation category to the
1011Agency for Workforce Innovation to be used to contract with the
1012Department of Revenue for tax-related services as required to
1013implement this act.
1014     Section 18.  The Legislature finds that this act fulfills
1015an important state interest.
1016     Section 19.  Except as otherwise expressly provided in this
1017act, this act shall take effect upon becoming a law.


CODING: Words stricken are deletions; words underlined are additions.